Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 4 - Taxation of Corporate Shares of Stock.
Section 40-14-70 - Assessment and Collection.
Section 40-14-71.1 - Issuance of Conforming Regulations by Department of Revenue.
Section 40-14-72 - How Returns of Corporations Made; Effect of Failure to File Returns.
Section 40-14-73 - Corporations Paying Tax Need Not File List of Shareholders.
Section 40-14-74 - Provisions Not Applicable to Exempted Corporations.